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1989 (2) TMI 106

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....sions)<br>Dated:- 2-2-1989<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : R. K. GULATI., R. M. SAHAI&nbsp; JUDGMENT The petitioners seek a direction from this court restraining opposite parties from....

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....ample safeguard under rule 73 of the Second Schedule to Income-tax Act, 1961, which empowers the Tax Recovery Officer to proceed only after he is satisfied about the various conditions mentioned in su....